An abbreviated tax invoice is the short tax invoice a VAT-registered retail shop in Thailand may give its customers. It needs no buyer name or address, and its prices already include VAT. It is for sales to people who buy for their own use. Download the template below for free, no sign-up needed.

Download the free abbreviated tax invoice template

Abbreviated tax invoice template, Excel (.xlsx) fill in the blue cells only; the total and the VAT inside it add up by themselves
Abbreviated tax invoice template, Word (.docx) every field can be edited; add your shop logo
Abbreviated tax invoice template, PDF to print print it and fill it in by hand
See a filled-in example the example uses made-up data

Who may issue an abbreviated tax invoice?

A VAT-registered shop that runs a retail business may issue one without asking for approval. Retail means selling to people who buy for their own use, in the amounts people normally use, not to resell, or small services to many people, such as grocery shops, restaurants and repair shops.

Wholesale, or a sale to someone who will resell, needs a full tax invoice
An agent of the shop may not issue one on the shop's behalf
A shop that is not VAT registered may not issue any tax invoice; it issues a receipt instead. See the free receipt template

A shop that is not VAT registered but issues a tax invoice must pay the VAT written on it, plus a penalty of twice that amount.

The law does not name online shops. An online shop that sells to people buying for their own use most likely counts as retail; if unsure, ask your local Revenue office first.

What an abbreviated tax invoice needs

Under section 86/6, an abbreviated tax invoice carries at least:

the words 'abbreviated tax invoice' (ใบกำกับภาษีอย่างย่อ) where they are easy to see
the shop's name or short name and its 13-digit tax ID
the tax invoice number, and the book number if there is one
the name, kind, type, quantity and value of the goods or services
the price including VAT, saying clearly that VAT is included
the date it is issued

The buyer's name, address and tax ID are not needed. You may show the VAT amount separately as well. If you use a printed book, every sheet must say 'abbreviated tax invoice' before you use it. Missing a key item is an offence under section 90(12).

Abbreviated vs full tax invoice: the difference

Full tax invoice: has the buyer's name, address and tax ID and shows VAT apart from the price; a VAT-registered buyer can claim the input tax
Abbreviated tax invoice: no buyer details, the price includes VAT, and the buyer cannot claim the input tax

If a customer asks for a full tax invoice, the shop must issue one every time, even after it already gave an abbreviated one.

Does issuing one from a POS need approval?

Yes. To issue abbreviated tax invoices from a cash register or POS system, file form Por.Por.06 for approval from the Revenue Department first; you can file it on the Revenue Department website. Using one without approval can mean up to 6 months in jail, a fine of up to 10,000 baht, or both.

If you are not sure whether your shop's system counts as a cash register, ask your local Revenue office first. An electronic tax invoice (e-Tax Invoice) can be the abbreviated kind.

Example: an abbreviated tax invoice

This example uses made-up data. A customer buys 2 T-shirts at 321 baht each and 1 tote bag at 107 baht. Every price includes VAT.

Total 749 baht, VAT included
The VAT inside the price is 749 × 7 ÷ 107 = 49 baht; the price before VAT is 700 baht
An abbreviated tax invoice does not have to show this split, but it may; the Excel file works it out

Send the abbreviated tax invoice in chat

Save it as a PDF and send it in the chat the customer used, so they can find it later
If the customer is a company and asks for a full tax invoice, ask for its name, address and tax ID in the chat and issue a full one
When the money arrives, check the amount and the slip before you issue it: transfer amount short or over
Not paid yet? Send an invoice first: see the free invoice template

Questions people ask

Can an abbreviated tax invoice be the receipt too?

Yes. If the tax invoice says the money was received, a VAT-registered shop may use it as the receipt under Revenue Code section 105 (Thai).

Can I write it by hand?

Yes, if you do not use a POS: use a book where every sheet says 'abbreviated tax invoice'. A shop that uses a POS may write one by hand only when the machine breaks down or the power is out, and must stamp it 'machine out of order'.

What is an abbreviated tax invoice called in Thai?

ใบกำกับภาษีอย่างย่อ. A full tax invoice is ใบกำกับภาษีเต็มรูป. The Thai template is on the Thai page of this article.

Can I use, edit or add my logo to this template?

Yes. Use, edit and print it for free in your own shop.

Summary

An abbreviated tax invoice belongs to VAT-registered retail shops: no buyer name, the price includes VAT, and the buyer cannot claim the input tax. Issue a full one when a customer asks, and get approval before you issue them from a POS. Download the Excel, Word or PDF template above for free.

Abbreviated Tax Invoice in Thailand: Free Template